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**DEPARTEMEN KEUANGAN REPUBLIK INDONESIA\\
DIREKTORAT JENDERAL PAJAK**

Jalan Jend. Gatot Subroto No. 40-42, Jakarta 12190\\
Kotak Pos 124 Jakarta 02\\
Homepage : __http:%%//%%www.pajak.go.id__

Telepon   : 5251609, 5250208, 5262880

Faksimili : 5732062


----

Yth.

1. Para Kepala Kantor WIlayah DJP;\\
2. Para Kepala Kantor Pelayanan Pajak;\\
3. Para Kepala Kantor Pemeriksaan dan Penyidikan Pajak;\\
4. Para Kepala Kantor Penyuluhan dan Pengamatan Potensi Perpajakan;\\
di seluruh Indonesia

SURAT EDARAN\\
NOMOR SE-1/PJ.03/2008

TENTANG

PENYAMPAIAN PERATURAN MENTERI KEUANGAN NOMOR [[view.php?id=d6514676989f92a818f029bbc25b7110|**08/PMK.03/2008**]]\\
TENTANG PERUBAHAN KEEMPAT ATAS KEPUTUSAN MENTERI KEUANGAN  NOMOR [[view.php?id=3fe94a002317b5f9259f82690aeea4cd|**254/KMK.03/2001**]]\\
TENTANG PENUNJUKAN PEMUNGUT PAJAK PENGHASILAN PASAL 22,\\
SIFAT DAN BESARNYA PUNGUTAN SERTA TATA CARA PENYETORAN DAN PELAPORANNYA


 


Sehubungan dengan ditetapkannya Peraturan Menteri Keuangan Nomor [[view.php?id=d6514676989f92a818f029bbc25b7110|**08/PMK.03/2008**]] tentang Perubahan Keempat atas Keputusan Menteri Keuangan Nomor [[view.php?id=3fe94a002317b5f9259f82690aeea4cd|**254/KMK.03/2001**]] tentang Penunjukan Pemungut Pajak Penghasilan Pasal 22, Sifat dan Besarnya Pungutan Serta Tata Cara Penyetoran dan Pelaporannya, dengan ini disampaikan fotokopi Peraturan Menteri Keuangan dimaksud. Hal-hal yang perlu diperhatikan dalam pelaksanaan ketentuan tersebut adalah sebagai berikut :

Beberapa hal yang perlu diperhatikan adalah sebagai berikut :

1.

Besarnya pungutan Pajak Penghasilan Pasal 22 atas impor kedelai, gandum dan tepung terigu oleh importir yang menggunakan Angka Pengenal Impor (API) diturunkan dari semula sebesar 2,5% (dua setengah persen) menjadi sebesar 0,5% (setengah persen) dari nilai impor. Sedangkan bagi importir yang tidak menggunakan API, besarnya pungutan Pajak Penghasilan Pasal 22 atas impor kedelai, gandum dan tepung terigu adalah 7,5% (tujuh setengah persen) dari nilai impor.

2.

Ketentuan sebagaimana dimaksud pada angka 1 mulai berlaku pada tanggal 4 Pebruari 2008.

3.

Para Kepala Kantor Wilayah diminta untuk mengawasi pelaksanaan Peraturan Menteri Keuangan tersebut di atas, serta semua Kepala Kantor agar melakukan sosialisasi kepada para Wajib Pajak di lingkungan wilayah kerja masing-masing.

 

Demikian untuk diketahui dan dilaksanakan sebagaimana mestinya.

 

 

 

 

 

 

 

Ditetapkan di Jakarta

 

 

 

 

 

pada tanggal 4 Maret 2008

 

 

 

 

 

 

 

 

 

 

Darmin Nasution

NIP 130605098

Tembusan:

 

 

1. Sekretaris Jenderal Departemen Keuangan\\
2. Inspektur Jenderal Departemen Keuangan\\
3. Kepala Biro Hukum Departemen Keuangan\\
4. Kepala Biro Humas Departemen Keuangan\\
5. Sekretaris Direktorat Jenderal Pajak\\
6. Para Direktur di lingkungan Direktorat Jenderal Pajak\\
7. Para Tenaga Pengkaji di lingkungan Direktorat   Jenderal Pajak